Section 185 - Amendment of section 15J - Finance Act, 2018

Amendment of section 15J 185 . In the principal Act, in section 15J,- (a) for the marginal heading, the following marginal heading shall be substituted, namely:- Factors to be taken into account while adjudging quantum of penalty. ; (b) after the words, figures and letter section 15-I, the adjudicating officer , the figures, letters and words 15-I or section 11 or section 11B, the Board or the adjudicating officer shall be substituted; (c) in the Explanation, the words of an adjudicating officer shall be omitted.